ToughBuilt Industries (TBLT) 10-Q 19 Aug 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2022	Aug. 19, 2022
Affiliate, Collateralized Security [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-38739
Entity Registrant Name	TOUGHBUILT INDUSTRIES, INC.
Entity Central Index Key	0001668370
Entity Tax Identification Number	46-0820877
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	8669 Research Drive
Entity Address, City or Town	Irvine
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92618
City Area Code	949
Local Phone Number	528-3100
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,326,531
Common Stock [Member]
Affiliate, Collateralized Security [Line Items]
Title of 12(b) Security	Common Stock
Trading Symbol	TBLT
Security Exchange Name	NASDAQ
Series A Warrants [Member]
Affiliate, Collateralized Security [Line Items]
Title of 12(b) Security	Series A Warrants
Trading Symbol	TBLTW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Current Assets
Cash	$ 2,143,012	$ 7,472,224
Accounts receivable, net	15,037,633	18,179,933
Inventory, net	40,156,305	38,432,012
Prepaid and other current assets	2,564,983	786,036
Total Current Assets	59,901,933	64,870,205
Other Assets
Property and equipment, net	16,548,006	13,341,629
Right-of-use asset	4,899,059	0
Other assets	1,517,760	742,691
Total Assets	82,866,758	78,954,525
Current Liabilities
Accounts payable	31,401,313	14,440,506
Accrued expenses	2,346,390	1,815,567
Short term lease liability	1,039,199	0
Warrant liabilities	2,960,853	4,801,929
Total Current Liabilities	37,747,755	21,058,002
Lease liability, net of current maturities	3,797,491	0
Total Liabilities	41,545,246	21,058,002
Commitment and Contingencies (Note 5)
Stockholders' Equity
Common stock, $0.0001 par value, 200,000,000 shares authorized, 5,722,743 and 861,997 shares issued and outstanding at June 30, 2022 and December 31, 2021, respectively	572	86
Additional paid-in capital	163,751,509	156,184,327
Accumulated deficit	(122,430,569)	(98,287,890)
Total Stockholders' Equity	41,321,512	57,896,523
Total Liabilities and Stockholders' Equity	82,866,758	78,954,525
Series C Preferred Stock [Member]
Stockholders' Equity
Preferred Stock
Series D Preferred Stock [Member]
Stockholders' Equity
Preferred Stock
Series E Preferred Stock [Member]
Stockholders' Equity
Preferred Stock
Series F Preferred Stock [Member]
Stockholders' Equity
Preferred Stock
Series G Preferred Stock [Member]
Stockholders' Equity
Preferred Stock

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	4,268	4,268
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	5,722,743	861,997
Common stock, shares outstanding	5,722,743	861,997
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	4,268	4,268
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series D Preferred Stock [Member]
Preferred stock, par value	$ 1,000	$ 1,000
Preferred stock, shares authorized	5,775	5,775
Preferred stock, shares issued	5,775	5,775
Preferred stock, shares outstanding	5,775	5,775
Series E Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	15	15
Preferred stock, shares issued	9	9
Preferred stock, shares outstanding	9	9
Series F Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,500	0
Preferred stock, shares issued	2,500	0
Preferred stock, shares outstanding	2,500	0
Series G Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,500	0
Preferred stock, shares issued	2,500	0
Preferred stock, shares outstanding	2,500	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Revenues, net of allowances
Total revenues, net of allowances	$ 17,887,655	$ 15,853,368	$ 35,108,400	$ 28,135,621
Cost of Goods Sold
Total cost of goods sold	12,939,239	12,500,092	27,156,857	21,319,219
Gross profit	4,948,416	3,353,276	7,951,543	6,816,402
Operating expenses:
Selling, general and administrative expenses	14,496,942	9,242,946	30,430,841	17,192,727
Research and development	2,754,351	1,429,819	5,268,805	2,836,204
Total operating expenses	17,251,293	10,672,765	35,699,646	20,028,931
Income (loss) from operations	(12,302,877)	(7,319,489)	(27,748,103)	(13,212,529)
Other income (expense)
Warrant issuance costs	(170,308)	0	(445,438)	0
Change in fair value of warrant liabilities	429,572	0	4,045,732
Interest expense	(92,438)	(102,937)	(92,181)	(263,556)
Total other income (expense)	166,826	(102,937)	3,508,113	(263,556)
Net loss	$ (12,136,051)	$ (7,422,426)	$ (24,239,990)	$ (13,476,085)
Earnings Per Share, Basic	$ (9.45)	$ (13.64)	$ (22.57)	$ (27.08)
Earnings Per Share, Diluted	$ (9.45)	$ (13.64)	$ (22.57)	$ (27.08)
Weighted Average Number of Shares Outstanding, Basic	1,284,110	544,035	1,074,220	497,588
Weighted Average Number of Shares Outstanding, Diluted	1,284,110	544,035	1,074,220	497,588
Metal goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	$ 7,259,924	$ 5,707,154	$ 15,128,553	$ 10,052,351
Cost of Goods Sold
Total cost of goods sold	5,845,432	4,391,373	13,117,774	7,720,868
Soft goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	10,160,625	10,146,214	19,019,204	18,083,270
Cost of Goods Sold
Total cost of goods sold	6,675,715	8,108,719	13,142,422	$ 13,598,351
Electronic goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	467,106	0	960,643
Cost of Goods Sold
Total cost of goods sold	$ 418,092	$ 0	$ 896,661

Statements of Changes in Stockh

Statements of Changes in Stockholders' Equity - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Series C Preferred Stock [Member] Preferred Stock [Member]	Series D Preferred Stock [Member] Preferred Stock [Member]	Series E Preferred Stock [Member] Preferred Stock [Member]	Series F Preferred Stock [Member] Preferred Stock [Member]	Series G Preferred Stock [Member] Preferred Stock [Member]
Beginning Balance at Dec. 31, 2020	$ 19,346,053	$ 29	$ 80,108,016	$ (60,761,992)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Dec. 31, 2020		292,792			0	0	0	0	0
Issuance of common stock upon conversion of warrants	5,408,540	$ 4	5,408,536
Issuance of common stock upon conversion of warrants, shares		36,057
Issuance of common stock for services	189,000		189,000
Issuance of common stock for services, shares		1,000
Issuance of common stock	39,074,390	$ 21	39,074,368
Issuance of common stock, shares		214,186
Stock based compensation expense	81,537		81,537
Net loss	(6,053,659)			(6,053,659)
Ending Balance at Mar. 31, 2021	58,045,861	$ 54	124,861,457	(66,815,651)	$ 0	$ 0	$ 0	$ 0	$ 0
Ending Balance, shares at Mar. 31, 2021		544,035			0	0	0	0	0
Beginning Balance at Dec. 31, 2020	19,346,053	$ 29	80,108,016	(60,761,992)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Dec. 31, 2020		292,792			0	0	0	0	0
Net loss	(13,476,085)
Ending Balance at Jun. 30, 2021	50,704,974	$ 54	124,942,996	(74,238,077)	$ 0	$ 0	$ 0	$ 0	$ 0
Ending Balance, shares at Jun. 30, 2021		544,035			0	0	0	0	0
Beginning Balance at Mar. 31, 2021	58,045,861	$ 54	124,861,457	(66,815,651)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Mar. 31, 2021		544,035			0	0	0	0	0
Issuance of common stock upon conversion of Series D Preferred Stock	81,539		81,539
Stock based compensation expense	0		0
Net loss	(7,422,426)			(7,422,426)
Ending Balance at Jun. 30, 2021	50,704,974	$ 54	124,942,996	(74,238,077)	$ 0	$ 0	$ 0	$ 0	$ 0
Ending Balance, shares at Jun. 30, 2021		544,035			0	0	0	0	0
Beginning Balance at Dec. 31, 2021	57,896,523	$ 86	156,184,327	(98,287,890)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Dec. 31, 2021		861,997			0	0	9	0	0
Issuance of preferred stock	1,833,995		1,833,995
Issuance of preferred stock , shares								2,500	2,500
Adoption of lease guidance	97,310			97,310
Stock based compensation expense	13,101		13,101
Net loss	(12,103,938)			(12,103,938)
Ending Balance at Mar. 31, 2022	47,736,991	$ 86	158,031,423	(110,294,518)	$ 0	$ 0	$ 0	$ 0	$ 0
Ending Balance, shares at Mar. 31, 2022		861,997			0	0	9	2,500	2,500
Beginning Balance at Dec. 31, 2021	57,896,523	$ 86	156,184,327	(98,287,890)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Dec. 31, 2021		861,997			0	0	9	0	0
Net loss	(24,239,990)
Ending Balance at Jun. 30, 2022	41,321,512	$ 572	163,751,509	(122,430,569)	$ 0	$ 0	$ 0		$ 0
Ending Balance, shares at Jun. 30, 2022		5,722,743			0	0	9	2,500	2,500
Beginning Balance at Mar. 31, 2022	47,736,991	$ 86	158,031,423	(110,294,518)	$ 0	$ 0	$ 0	$ 0	$ 0
Balance, shares at Mar. 31, 2022		861,997			0	0	9	2,500	2,500
Issuance of common stock and warrants, net of issuance costs	1,849,072	$ 316	1,848,756
Issuance of common stock and warrants, net of issuance costs, shares		3,157,895
Issuance of common stock upon exercise of warrants	6,358,399	$ 155	6,358,244
Issuance of common stock upon exercise of warrants, shares		1,549,211
Stock based compensation expense	13,101		13,101
Cashless warrants exercised		$ 15	(15)
Cashless warrants exercised, shares		153,640
Repurchase of common stock warrants	(2,500,000)		(2,500,000)
Net loss	(12,136,051)			(12,136,051)
Ending Balance at Jun. 30, 2022	$ 41,321,512	$ 572	$ 163,751,509	$ (122,430,569)	$ 0	$ 0	$ 0		$ 0
Ending Balance, shares at Jun. 30, 2022		5,722,743			0	0	9	2,500	2,500

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net loss	$ (24,239,990)	$ (13,476,085)
Adjustments to reconcile from net loss to net cash used in operating activities:
Depreciation	1,938,527	644,098
Stock-based compensation expense	26,202	163,076
Amortization of capitalized contract costs		213,353
Amortization of right-of-use asset	230,758
Common stock issued for services		189,000
Warrant issuance costs	445,438	0
Loss on sale of property and equipment	15,806
Change in fair value of warrant liabilities	(4,045,732)
Changes in operating assets and liabilities
Accounts receivable, net	3,142,300	(2,516,523)
Factor receivables, net		807,648
Inventory	(1,724,293)	(9,663,833)
Prepaid assets	(1,778,947)	(1,000,242)
Other assets	(775,069)	(186,849)
Accounts payable	13,536,390	2,054,064
Accrued expenses	638,373	162,572
Lease liability	(303,367)	0
Net cash used in operating activities	(12,893,604)	(22,609,721)
Cash flows from investing activities:
Proceeds from sale of property and equipment	50,000	0
Purchases of property and equipment	(1,786,292)	(4,088,199)
Net cash used in investing activities	(1,736,292)	(4,088,199)
Cash flows from financing activities:
Proceeds from exercise of warrants	2,931,067	5,408,540
Repurchase of common stock warrants	(2,500,000)	0
Proceeds from issuance of stock, net of costs	8,869,617	39,911,415
Repayments of factor loan payable		(590,950)
Repayments of Series D Preferred Stock	0	0
Net cash provided by financing activities	9,300,684	44,729,005
Net increase (decrease) in cash	(5,329,212)	18,031,085
Cash, beginning of period	7,472,224	2,194,850
Cash, end of period	2,143,012	20,225,935
Supplemental disclosure of cash flow information:
Interest	0	0
Income taxes	0	0
Supplemental disclosure of non-cash investing and financing activities:
Purchase of property and equipment included in accounts payable	3,424,416	0
Initial value of lease liability	5,140,057	0
Initial fair value of warrants	5,631,988	0
Derecognition of warrant liability upon conversion	$ 3,427,332	$ 0

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1: NATURE OF OPERATIONS AND BASIS OF PRESENTATION General The unaudited condensed consolidated financial statements of ToughBuilt Industries, Inc. (“ToughBuilt” or the “Company”) as of June 30, 2022 and for the three and six months ended June 30, 2022 and 2021 should be read in conjunction with the financial statements for the year ended December 31, 2021 included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, which was filed with the Securities Exchange Commission (“SEC”) on March 26, 2022 and can also be found on the Company’s website (www.toughbuilt.com). ToughBuilt was incorporated under the laws of the State of Nevada on April 9, 2012 under the name Phalanx, Inc., and on December 29, 2015, Phalanx, Inc. changed its name to ToughBuilt Industries, Inc. On April 15, 2020, the Company effected a 1-for-10 reverse stock split (the “Reverse Split”) of its issued and outstanding common stock. As a result of the Reverse Split, each ten shares of issued and outstanding prior to the Reverse Split were converted into one share of common stock, with fractional shares resulting from the Reverse Split rounded up to the nearest whole number. On April 2 5 Nature of Operations In these notes, the terms “we,” “our,” “ours,” “us,” “it,” “its,” “ToughBuilt,” and the “Company” refer to ToughBuilt Industries, Inc., a Nevada corporation. The Company designs and distributes tools and accessories to the home improvement community and the building industry. The Company aspires to augment brand loyalty in part from the enlightened creativity of its end users throughout the global tool market industry. The Company holds exclusive patents and licenses to develop, manufacture, market and distribute various home improvement and construction product lines for both Do-it-Yourself (“DIY”) and professional trade markets under the TOUGHBUILT® brand name. TOUGHBUILT distributes products in the following categories, all designed and engineered in the United States and manufactured by third party vendors in China: ● tool belts, tool bags and other personal tool organizer products; ● complete line of knee pads for various construction applications; and ● job-site tools and material support products consisting of a full line of miter-saws and table saw stands, saw horses/job site tables and roller stands. Risk and Uncertainty Concerning Covid-19 In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the world. We are currently monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread. All our Chinese facilities were temporarily closed for a period. Most of these facilities have been reopened. Depending on the progression of the outbreak, our ability to obtain necessary supplies and ship finished products to customers may be partly or completely disrupted globally. Also, our ability to maintain appropriate labor levels could be disrupted. If the coronavirus continues to progress, it could have a material negative impact on our results of operations and cash flow, in addition to the impact on its employees. Toughbuilt Industries, Inc., need to develop new strategies, new practices, different methods and tools to succeed in this process. In order to get out of this process with damages, the company need to create a roadmap and act in line with their own strategy. At the end of this process, it is expected that digital business models and automation will no longer be among the targets of industrial organizations, but among their obligations. We have concluded that while it is reasonably possible that the virus could have a negative impact on the results of operations, the specific impact is not readily determinable as of the date of these consolidated financial statements. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Going Concern The Company has incurred substantial operating losses since its inception. As reflected in the consolidated financial statements, the Company had an accumulated deficit of approximately $122.4 million at June 30, 2022, a net loss of approximately $24.2 million, and approximately $12.9 million of net cash used in operating activities for the six months ended June 30, 2022. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty. The Company anticipates incurring additional losses until such time, if ever, that it can obtain marketing approval to sell, and then generate significant sales, of its technology that is currently in development. As such it is likely that additional financing will be needed by the Company to fund its operations and to develop and commercialize its technology. These factors raise substantial doubt about the Company’s ability to continue as a going concern f Basis of Presentation These interim condensed consolidated financial statements are unaudited and were prepared by the Company in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and with the Securities and Exchange Commissions’ (“SEC”) instructions to Form 10-Q and Article 10 of Regulation S-X. The preparation of interim condensed consolidated financial statements requires management to make assumptions and estimates that impact the amounts reported. These interim consolidated condensed financial statements, reflect all adjustments, consisting of normal recurring accruals, necessary for a fair presentation of the Company’s results of operations, financial position and cash flows for the interim periods ended June 0 Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Toughbuilt Industries UK Limited. All intercompany balances and transaction are eliminated. Any foreign currency translation and transactions are de minimis to the consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts and factored receivables, valuation of long-lived assets, accrued liabilities, notes payable and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents at June 30, 2022 and December 31, 2021. Accounts Receivable Accounts receivable represent income earned from the sale of tools and accessories for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay, among other factors. At June 30, 2022 and December 31, 2021, no allowance for doubtful accounts was recorded. The Company also has an agreement with a third party to be able to receive advance payments for certain accounts receivables, for a specified fee. Under this agreement, the respective customer will repay the third party within a predetermined term. Receivables transferred under this agreement generally meet the requirements to be accounted for as sales in accordance with Accounting Standards Codification (“ASC”) 860, “ Transfers and Servicing Inventory Inventory is valued at the lower of cost or net realizable value using the first-in, first-out method. The reported net value of inventory includes finished saleable products that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At June 30, Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which are as follows: furniture 5 years, computers 3 years, production equipment 5 years, auto 5 years, tooling and molds 3 years, application development 3 years and website design in progress 4 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized. Long-lived Assets In accordance with ASC 360, “ Property, Plant, and Equipment, Common stock purchase warrants The Company accounts for the common stock purchase warrants in accordance with the guidance contained in ASC 815-40, under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the Warrants are exercised, and any change in fair value is recognized in the statements of operations. Fair Value of Financial Instruments and Fair Value Measurements The Company adheres to ASC 820, which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 applies to reported balances that are required or permitted to be measured at fair value under existing accounting pronouncements; accordingly, the standard does not require any new fair value measurements of reported balances. ASC 820 emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). ● Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company could access. ● Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs may include quoted prices for similar assets and liabilities in active markets, as well as inputs that are observable for the asset or liability (other than quoted prices), such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. ● Level 3 inputs are unobservable inputs for the asset or liability, which is typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The fair value of the Company’s warrant liability recorded in the Company’s financial statements was determined using a Black-Scholes valuation methodology and the quoted price of the Company’s common stock in an active market, a Level 3 measurement. Volatility was based on the actual market activity of the Company for the period in which the Company was public and its peer group for the remaining period. The expected life was based on the remaining contractual term of the warrants, and the risk-free interest rate was based on the implied yield available on U.S. Treasury Securities with a maturity equivalent to the warrants’ expected life. The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: At At December 31, 2021 Risk-free interest rate 3.01%-3.22% 0.81% - 1.19% Contractual term 4-5 years 4.54 years Expected volatility 88% 88% Level 3 Fair Value Warrant liability The table below provides a reconciliation of the balances for the warrant liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2022 $ 4,801,929 Fair Value of Warrant Liability at issuance 5,631,988 Fair Value of Warrant Liability upon exercise (3,427,332 ) Change in fair value of warrant liability (4,045,732 ) Balance, June 30, 2022 $ 2,960,853 Balance, April 1, 2022 $ 3,831,904 Fair Value of Warrant Liability at issuance 2,985,853 Fair Value of Warrant Liability upon exercise (3,427,332 ) Change in fair value of warrant liability (429,572 Balance, June 30, 2022 $ 2,960,853 Revenue Recognition The Company recognizes revenues when product is delivered to the customer, and the ownership is transferred. The Company’s revenue recognition policy is based on the revenue recognition criteria established under the Financial Accounting Standards Board – Accounting Standards Codification 606 “Revenue From Contracts With Customers Advertising Advertising costs are expensed as incurred. Advertising expense totaled $548,759 and $2,074,740 for the three months ended June 30, 2022 and 2021, respectively. Advertising expense for the six months ended June 30, 2022 and 2021, amounted to $2,291,197 and $4,226,411, respectively. Patents Legal fees and similar costs incurred relating to patents are capitalized and are amortized over their estimated useful life once determined. Such costs amounted to $1,083,789 and $615,439 as of June 30, 2022 and December 31, 2021, respectively and are included in other assets on the accompanying consolidated balance sheet. Research and development Expenditures for research activities relating to patents and product development are charged to expense as incurred. Such expenditures amounted to $2,754,351, and $1,429,819 for the three months ended June 30, 2022 and 2021, respectively and $5,268,805, and $2,836,204 for the six months ended June 30, 2022 and 2021, respectively. Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with the ASC 740 “Income Taxes.” Under such method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. The Company applies the accounting guidance issued to address the accounting for uncertain tax positions. This guidance clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements as well as provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company classifies interest and penalty expense related to uncertain tax positions as a component of income tax expense. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years that the asset is expected to be recovered or the liability settled. A valuation allowance is provided when it is more likely than not that some portion or all a deferred tax asset will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the period in which related temporary differences become deductible. The Company considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in its assessment of a valuation allowance. During 2020, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was passed, which temporarily removed 80% limitations on net operating loss carryforwards for the years 2019 and 2020. The Company adopted FASB ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting of Income Taxes,” as of January 1, 2021. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and clarifies and amends existing guidance to improve consistent application. The adoption of this guidance did not have a material impact on its financial statements. Stock Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718-10, “ Share-Based Payment Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting guIdance consistent with accounting for employee share-based compensation. The adoption of this guidance did not have a material impact on the financial statements. The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing formula. This fair value is then amortized on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. The Company’s determination of fair value using an option-pricing model is affected by the stock price as well as assumptions regarding the number of highly subjective variables. The Company estimates volatility based upon the historical stock price of the comparable companies and estimates the expected term for employee stock options using the simplified method for employees and directors and the contractual term. The risk-free rate is determined based upon the prevailing rate of United States Treasury securities with similar maturities.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 3: PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following: June 30, December 31, Furniture $ 1,841,936 $ 1,066,219 Computers 1,247,098 1,038,154 Production equipment 155,977 245,713 Tooling and molds 7,538,600 6,390,962 Auto 635,542 635,542 Application development 3,578,919 2,398,919 Website design 1,033,182 814,733 Steelbox 882,000 882,000 Leasehold improvements 4,542,042 2,862,079 Less: accumulated depreciation (4,907,290 ) (2,992,692 ) Property and Equipment, net $ 16,548,006 $ 13,341,629 Depreciation and capitalized costs with respect thereto consists of the following: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Depreciation expense $ 1,004,802 $ 348,082 $ 1,938,527 $ 644,098

LEASES

LEASES	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
LEASES	NOTE 4 – LEASES On January 3, 2017, the Company executed a non-cancellable operating lease for its principal office with the lease commencing February 1, 2017 for a five (5) year term. The Company paid a security deposit of $29,297. The lease required the Company to pay its proportionate share of direct costs estimated to be 22.54% of the total property, a fixed monthly direct cost of $6,201 for each month during the term of the lease, and monthly rental pursuant to the lease terms. This lease expired during February 2022. The Company entered a lease for office space at 8669 Research Drive, in Irvine, CA, which is to replace the current corporate headquarters. The lease commenced on December 1, 2019 with no rent due until April 1, 2020. From April 1, 2020 through March 31, 2025, base rent will be due on the first of each month in the amount of $25,200 escalating annually on December 1 of each year to $29,480 beginning December 1, 2023. The Company paid an initial amount of $68,128 comprising the rent for April 2020, a security deposit and the amount due for property taxes, insurance and association fees. In addition, the Company entered into two leases for additional space, in Irvine, CA. The lease s and June 1, 2022 . Base rent is initially $16,250 and $48,379 with escalations contained in the lease through February 28, 2027 and May 31, 2027 . Supplemental balance sheet information related to leases is as follows as of June 30, 2022: Operating leases Right-of-use assets, net $ 4,899,059 Current liabilities 1,039,199 Non-current liabilities 3,797,491 Total operating lease liabilities $ 4,836,690 Weighted Average Remaining Lease Term 4.41 years Weighted Average Discount Rate 4 % As the leases do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payments, which is reflective of the specific term of the leases and economic environment of each geographic region. Anticipated future lease costs are as follows: For the years ending December 31, Building 2022 (remaining) $ 589,810 2023 960,276 2024 1,311,858 2025 1,140,177 2026 1,082,177 Thereafter 359,916 Total lease payments 5,444,214 Less: imputed interest (607,524 ) Present value of lease liabilities $ 4,836,690 The Company recorded rent expense of $457,906 and $222,384 for the six months ended June 30, 2022 and 2021, respectively. The Company recorded rent expense of $244,252 and $83,334 for the three months ended June 30, 2022 and 2021, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 5 – COMMITMENTS AND CONTINGENCIES Litigation Costs and Contingencies From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Other than as set forth below, management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results. In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered and the amount can be reasonably estimated, the Company recognizes an expense for the estimated loss. On August 16, 2016, a plaintiff filed a complaint against Defendants ToughBuilt Industries, Inc. (the “ Company ” ) and Michael Panosian in the Superior Court of California, County of Los Angeles, Case No. EC065533.The complaint alleges breach of oral contracts to pay the p ’ s fees and to hire him as an employee. The complaint further alleged claims of fraud and misrepresentation relating to an alleged payment in exchange for stock in the Company. The complaint seeks unspecified monetary damages, declaratory relief, stock in the Company, and other relief according to proof. On April 12, 2018, the Court entered judgments of default against the Company and Mr. Panosian in the amounts of $7,080 and $235,542, plus awarding the plaintiff a 7% ownership interest in the Company ( the “Judgments” ). The plaintiff served notice of entry of the judgments on April 17, 2018 and the Company and Mr. Panosian received notice of the entry of the default judgments on April 19, 2018. The Company and Panosian satisfied the judgments on September 14, 2018 by payment of $252,949 to the plaintiff and by issuing the plaintiff 2,509 shares of common stock of the Company. On October 18, 2018, the Company and Panosian filed a Notice of Appeal from the Order denying their motion for relief from the above-referenced default judgment. On October 1, 2019, the Second Appellate District of the California Court of Appeal issued its opinion reversing the trial court ’ s order denying ToughBuilt ’ s motion for relief from the default judgment and directing the trial court to grant ToughBuilt ’ s motion for relief, including allowing Toughbuilt to file an Answer and contest the plaintiff ’ s claims. The plaintiff was seeking damages and stock based on a breach of an alleged oral agreement. This case concluded in April 2022. The plaintiff was awarded $160,000 which was offset by a prior judgment against the plaintiff.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6: STOCKHOLDERS’ EQUITY On On on Common Stock and Preferred Stock At the Market (“ATM”) S-3 Offering On January 19, 2021, the Company filed a prospectus supplement dated January 15, 2021 (the “ATM Prospectus Supplement”) to the shelf registration statement Form S-3 (File No. 333-251185) declared effective by the SEC on December 15, 2020 (the “First Form S-3”) for the offer and sale shares of common stock having an aggregate value of $8,721,746 from time to time through H.C. Wainwright & Co., LLC, as sales agent (“Wainwright”), pursuant to the In Second ATM S-3 Offering On February 2, 2021, the Company filed a second registration statement on Form S-3 (File No. 333-252630) (the “Second Form S-3”) containing a base prospectus covering the offering, issuance and sale by us of up to $100,000,000 of the Company’s common stock, preferred stock, warrants and units; and a sales agreement prospectus covering the offering, issuance and sale by us of up to a maximum aggregate offering price of $100,000,000 (which amount was included in the aggregate offering price set forth in the base prospectus) of the Company’s common stock that may be issued and sold under a second At The Market Offering Agreement, dated February 1, 2021, we entered into with Wainwright, as sales agent. The Second Form S-3 was declared effective by the SEC on February 8, 2021. From February 2021 to July 2021, the Company sold an aggregate of 125,708 shares of common stock through the Wainwright under the Second S-3 with net proceeds of $24,602,110, after deducting underwriting discounts and expense. Series E Preferred Stock On March 26, 2021, the Company filed with the Nevada Secretary of State a certificate of designation therein establishing the Series E Preferred Stock consisting of fifteen (15) shares, and the Company issued nine (9) shares of such preferred stock to an institutional investor pursuant to an exchange agreement, dated November 20, 2020, between the Company and the investor. The Series E Preferred Stock have the following rights: · Not entitled to dividends; · Voting rights, as outlined in the Certificate of Designation; · In the event of a voluntary or involuntary liquidation, dissolution, or winding up of the Company (collectively with a Deemed Liquidation, a “Liquidation”), the holders of Series E Preferred Stock then outstanding shall be entitled to be paid out of the assets of the Company available for distribution to its stockholders, before any payment shall be made to the holders of Junior Securities (as described in the Certification of Designation) by reason of their ownership thereof, an amount in cash equal to the aggregate Liquidation Value of all Series E Preferred Stock held by such holder, plus all unpaid accrued and accumulated dividends on all such Series E Preferred Stock (whether or not declared). Registered Direct S-3 Offering On July 11, 2021, the Company entered into a Securities Purchase Agreement, dated July 11, 2021, with several institutional and accredited investors pursuant to which the Company agreed to issue and sell in a registered direct offering an aggregate of 306,866 shares of common stock and warrants to purchase up to an aggregate of 153,433 shares of common stock at a combined offering price of $130.35 per share and accompanying warrant, for gross proceeds of approximately $40 million. The warrants have an exercise price equal to $121.50 per share and are immediately exercisable until the fifth anniversary of the date of issuance. The net proceeds to the Company from the offering were $36,259,050, after deducting placement agent fees and expenses payable by the Company. The offering closed on July 14, 2021. Pursuant to an engagement letter, dated July 10, 2021 (the “Engagement Letter”) , with Wainwright, as the placement agent, the Company agreed to pay the placement agent a cash fee equal to 7.0% of the gross proceeds received in the offering and a management fee equal to 0.5% of the gross proceeds received in the offering. The Company also agreed to pay the placement agent $25,000 for non-accountable expenses, up to $50,000 for fees and expenses of legal counsel and other reasonable and customary out of-pocket expenses, and $15,950 for clearing fees. Also pursuant to the E The shares sold under the Securities Purchase Agreement, the issuance of the warrants and the Placement Agent Warrants, and the shares issuable pursuant to the Warrants and the Placement Agent Warrants were offered and sold by through a prospectus supplement included in the Company’s Second Form S-3 (as defined above). Series F Preferred Stock and Series G Preferred Stock S-3 Offering On February 15, 2022, the Company entered into a Securities Purchase Agreement with certain institutional investors named pursuant to which the Company issued, in a registered direct offering an aggregate of $5,000,000 of Preferred Stock, split evenly among the 2,500 shares of Series F Convertible Preferred Stock, par value $0.0001 per share (“Series F Preferred Stock”), and 2,500 shares of Series G Convertible Preferred Stock, par value $0.0001 per share (“Series G Preferred Stock”). The Series F Preferred Stock and Series G Preferred Stock have a stated value of $1,000 per share and are convertible into common stock at any time after the date of issuance. The conversion rate, subject to adjustment as set forth in the Certificate of Designation, is determined by dividing the $1,000 to In a concurrent private placement, the Company also issued to such investors unregistered warrants to purchase up to an aggregate of 125,000 shares of the Company’s common stock, at an exercise price of $37.65 per share. The warrants are exercisable from April 15, 2022 until the fifth anniversary of the initial exercise date. As compensation to Wainwright in consideration for serving as the placement agent of the offering, the Company paid Wainwright a cash fee of Wainwright The Series F Preferred Stock and Series G Preferred Stock have the following rights: · Entitled to dividends, on an as-if converted basis, equal to and in the same form as dividends actually paid on shares of common stock, when and if actually paid, · No voting rights, except for rights outlined in the Certificate of Designation; · Upon any liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary (a “Liquidation), the then holders of the Series F Preferred Stock and Series G Preferred Stock shall be entitled to receive out of the assets, whether capital or surplus, of the Company the same amount that a holder of common stock would receive if the Series F Preferred Stock and Series G Preferred Stock were fully converted (disregarding for such purposes any conversion limitations hereunder) to common stock which amounts shall be paid pari passu with all holders of common stock, · The Series F Preferred Stock and Series G Preferred Stock is convertible into common stock at any time after the date of issuance. The conversion rate, subject to adjustment as set forth in the Certificate of Designation, is determined by dividing the stated value of the Series F Preferred Stock and Series G Preferred Stock by $30 (the “Conversion Price”). The Conversion Price can be adjusted as set forth in the Certificate of Designation for stock dividends and stock splits or the occurrence of a fundamental transaction, · The Series F Preferred Stock and Series G Preferred Stock can be converted at the option of the holder at any time and from time to time after the date of issuance. The Company received net proceeds of approximately $4,205,000 from the offering, after deducting the estimated offering expenses payable by the Company, including the p a As of June 30, 2022, there were 2,500 shares of Series F Preferred Stock and 2,500 shares of Series G Preferred Stock issued and outstanding. Unit and Prefunded Unit Registered S-1 Offering On June 22, 2022, the Company completed a public offering (the “June 2022 Offering”) of (i) 772,157 units (“Units”), each Unit consisting of one share of common stock, par value $0.0001 per share (“Common Stock”), and one warrant to purchase one share of Common Stock (each, a “June 2022 Warrant”) at a price of $1.90 per Unit; and (ii) 2,385,738 prefunded units (“Prefunded Units”), each Prefunded Unit consisting of one prefunded warrant (a “Prefunded Warrant”) to purchase one share of Common Stock and one June 2022 Warrant, at a price of $1.8999 per Prefunded Unit. Subject to certain ownership limitations described in the June 2022 Warrants, the June 2022 Warrants have an exercise price of $1.90 per share of Common Stock, are exercisable upon issuance and will expire five years from the date of issuance. The exercise price of the Warrants is subject to adjustment for stock splits, reverse splits, and similar capital transactions as described in the June 2022 Warrants. In connection with the Offering, the Company issued June 2022 Warrants to purchase an aggregate of 3,157,895 shares of Common Stock. Subject to certain ownership limitations described in the Prefunded Warrants, the Prefunded Warrants are immediately exercisable and may be exercised at a nominal consideration of $0.0001 per share of Common Stock any time until all of the Prefunded Warrants are exercised in full A holder will not have the right to exercise any portion of the June 2022 Warrants or the Prefunded Warrants if the holder (together with its affiliates) would beneficially own in excess of 4.99% (or, at the election of the holder, 9.99%) of the number of shares of Common Stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the June 2022 Warrants or the Prefunded Warrants, respectively. However, upon notice from the holder to the Company, the holder may increase the beneficial ownership limitation, which may not exceed 9.99% of the number of shares of Common Stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the June 2022 Warrants or the Prefunded Warrants, respectively, provided that any increase in the beneficial ownership limitation will not take effect until 61 days following notice to the Company. As compensation to Wainwright . Wainwright Wainwright fifth In connection with the June 2022 Offering, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with certain institutional investors on June 17, 2022. The Purchase Agreement contained customary representations and warranties and agreements of the Company and the Purchasers and customary indemnification rights and obligations of the parties. The shares of Common Stock and June 2022 Warrants underlying the Units, the June 2022 Warrants and Prefunded Warrants underlying the Prefunded Units and the Placement Agent Warrants described above and the underlying shares of Common Stock were offered pursuant to the Registration Statement on Form S-1 (File No. 333-264930), as amended, which was declared effective by the Securities and Exchange Commission on June 17, 2022. The Company received net proceeds of approximately $5,100,000 from the June 2022 Offering, after deducting the estimated June 2022 Offering expenses payable by the Company, including the Placement Agent fees , as well as including immediate exercises of June 2022 Warrants . The total issuance costs amounted to approximately $881,000 and the Company also recognized an initial fair value of warrants in the amount of $2,800,588. $170,308 of such issuance costs have been determined to be in connection with the June 2022 and have been expensed during the six months ended June 30, 2022. In addition, the Company incurred $454,867 of equity related costs which have been netted with the net proceeds from the June 2022 Offering. Warrants Placement Agent Warrants The Company issued an aggregate of 165 warrants to the placement agents to purchase one share of its common stock per warrant at an exercise price of $18,000 per share for 32 warrants and $1,500 for 133 warrants. The warrants issued in its October 2016 Private Placement expire d As of June 30, 2022 and December 31, 2021, 133 warrants issued to the placement agents at an exercise price of $1,500 and 9 at an exercise price of $18,000 are outstanding and are currently exercisable. Class B Warrants The holders of the Class B Warrants did not exercise any of their warrants during the three months ended June 30, 2022. Class B Warrants have an exercise price of $18,000 per share and shall expire between October 17, 2021 and May 15, 2023. As of June 30, 2022 and December 31, 2021, the Company had 177 Class B Warrants issued and outstanding. Series A Warrants and Series B Warrants On January 24, 2019, the Company entered into an exchange agreement with two institutional investors pursuant to which these investors exercised Series A Warrants to purchase 283 shares of the Company’s common stock for total cash proceeds of $2,172,680 to the Company, net of costs of $159,958. The two investors also exchanged Series A Warrants to purchase 339 shares of its common stock into 339 shares of its common stock and received new warrants to purchase an aggregate of 6,220 shares of its common stock. These new warrants have terms substantially like the terms of the Company’s Series A Warrants, except that the per share exercise price of the new warrants is $5,505, and the warrants are not exercisable until July 24, 2019, the six-month anniversary of the date of issuance. Each warrant expires on the fifth anniversary of the original issuance date As of June 30, 2022, and December 31, 2021, the Company had 3,460 Series A Warrants issued and outstanding. 2020 Offering Warrants In the January 28, 2020 public offering, the Company sold 329,667 warrants (each exercisable into 1/20 th As of June 30, 2022 and December 31, 2021, the Company had 102,450 2020 Offering Warrants issued and outstanding. 2021 Offering Warrants In the July 11, 2021 offering, the Company sold 153,433 warrants (each exercisable into 1 share of common stock) at an exercise price equal to $121.50 per share, and are immediately exercisable until the fifth anniversary of the date of issuance. In connection with the offering the Company issued to the Placement Agent or its designees warrants to purchase an aggregate of 18,412 shares of its common stock at an exercise price equal to 125% of the offering price in the offering, or $162.94 (the “2021 Placement Agent Warrants”). The 2021 Placement Agent Warrants are immediately exercisable until the fifth anniversary of the commencement of sales of the offering. As of June 30, 2022 and December 31, 2021, the Company had 153,433 and 18,412, 2021 Offering Warrants and 2021 Placement Agent Warrants issued and outstanding, respectively. The total fair value of such warrants amounted to $16,153 and $4,801,929 as of June 30, Exchange On November 20, 2020, the Company and the investor entered into an exchange agreement and issued a warrant to purchase up to an aggregate of 3,833 shares of the Company’s common stock for $150 per share which expire s in connection with the Company’s offering of Series F Preferred Stock, Series G Preferred Stock and the warrants on February 15, for $0.05 per share On 8, , the warrant for 2022 Offering Warrants On , in connection with the Company’s offer and sale of 2,500 shares of Series F Preferred Stock and 2,500 shares of Series G Preferred Stock, The warrants are exercisable from July 15, 2022 until the fifth anniversary of the initial exercise date. In connection with the offering, the Company issued to the designees of Wainwright, for serving as the placement agent of the offering, warrants to purchase an aggregate of 10,000 shares of its common stock at an exercise price equal to are exercisable from July 15, 2022 until February 15, 2027. As of June 30, 2022, the Company had 125,000 and 10,000 2022 Offering Warrants and 2022 Placement Agent Warrants issued and outstanding, respectively. The total fair value of such warrants amounted to $2,646,135 and $58,860 as of the date of issuance and June 30, 2022, respectively, and is included in warrant liabilities on the accompanying condensed consolidated balance sheets. June 2022 Offering Warrants In the June 2022 Offering, the Company sold 3,157,895 warrants (each exercisable into 1 share of common stock) at an exercise price equal to $1.90 per share, and are immediately exercisable until the fifth anniversary of the date of issuance. In connection with the offering , 189,474 As of June 30, 2022, the Company had 1,608,684 and 189,474, June 2022 Offering Warrants and June 2022 Placement Agent Warrants issued and outstanding, respectively. The total fair value of such warrants amounted to $2,985,853 and $2,885,839 as of the date of issuance and June 30, 2022, respectively, and is included in warrant liabilities on the accompanying condensed consolidated balance sheets. Equity Incentive Plans The 2016 Equity Incentive Plan The 2016 Equity Incentive Plan (the “2016 Plan”) was adopted by the Board of Directors and approved by the shareholders on July 6, 2016. The awards per 2016 Plan may be granted through July 5, 2026 to the Company’s employees, consultants, directors and non-employee directors provided such consultants, directors and non-employee directors render good faith services not in connection with the offer and sale of securities in a capital-raising transaction. The maximum number of shares of our common stock that may be issued under the 2016 Plan is 83 shares, which amount will be (a) reduced by awards granted under the 2016 Plan, and (b) increased to the extent that awards granted under the 2016 Plan are forfeited, expire or are settled for cash (except as otherwise provided in the 2016 Plan). No employee will be eligible to receive more than 83 shares of common stock in any calendar year under the 2016 Plan pursuant to the grant of awards. On January 3, 2017, the Board of Directors of the Company approved and granted to the President/Chief Executive Officer of the Company, an option to purchase 83 shares of the Company’s Common Stock (“Option”) under the Company’s 2016 Plan. The Option will have an exercise price that is no less than $15,000.00 share and will vest over four (4) years, with 25% of the total number of shares subject to the Option vesting on the one (1) year anniversary of the date of grant and, the remainder vesting in equal installments on the last day of each of the thirty-six (36) full calendar months thereafter. Vesting will depend on the Officer’s continued service as an employee with the Company and will be subject to the terms and conditions of the 2016 Plan and the written Stock Option Agreement governing the Option. As of June 30, 2022, there was no unrecognized compensation expense. The 2018 Equity Incentive Plan Effective July 1, 2018, the Board of Directors and the stockholders of the Company approved and adopted the Company’s 2018 Equity Incentive Plan (the “2018 Plan”). The 2018 Plan supplements, and does not replace, the existing 2016 Equity Incentive Plan. Awards may be granted under the 2018 Plan through September 30, 2023 to the Company’s employees, officers, consultants, and non-employee directors. The maximum number of shares of our common stock that may be issued under the 2018 Plan is 625 shares, which amount will be (a) reduced by awards granted under the 2018 Plan, and (b) increased to the extent that awards granted under the 2018 Plan are forfeited, expire or are settled for cash (except as otherwise provided in the 2018 Plan). On April 4, 2020, the Company granted 350 restricted stock units to two officers of the Company. These units have the following vesting term: 33% on January 1, 2021, 34% on January 1, 2022 and 33% on January 1, 2023. The fair value of these units as of the As of June 30, 2022, there was no unrecognized compensation expense.

REVENUE RECOGNITION AND RESERVE

REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES	6 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES	NOTE 7: REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES The Company’s contracts with customers only include one performance obligation (i.e., sale of the Company’s products). Revenue is recognized in the gross amount at a point in time when delivery is completed and control of the promised goods is transferred to the customers. Revenue is measured as the amount of consideration the Company expects to be entitled to in exchange for those goods. The Company’s contracts do not involve financing elements as payment terms with customers are less than one year. Further, because revenue is recognized at the point in time goods are sold to customers, there are no contract asset or contract liability balances. The Company does not disclose remaining performance obligations related to contracts with durations of one year or less as allowed by the practical expedient applicable to such contracts. The Company disaggregates its revenues by major geographic region. See Note 8, Concentrations, Geographic Data, and Sales by Major Customers, for further information. The Company accounts for fees paid to Amazon for products sold through its Amazon Stores as operating expense. The Company offers various discounts, pricing concessions, and other allowances to customers, all of which are considered in determining the transaction price. Certain discounts and allowances are fixed and determinable at the time of sale and are recorded at the time of sale as a reduction in and The Company also participates in cooperative advertising arrangements with some customers, whereby it allows a discount from invoiced product amounts in exchange for customer purchased advertising that features the Company’s products. Generally, these allowances range from 2% to 5% of gross sales and are generally based upon product purchases or specific advertising campaigns. Such allowances are accrued when the related revenue is recognized. These cooperative advertising arrangements provide a distinct benefit and fair value and are accounted for as direct selling expenses. Sales commissions are expensed when incurred as the related revenue is recognized at a point in time and therefore, the amortization period is less than one year. As a result, these costs are recorded as direct selling expenses, as incurred. The Company has also elected to adopt the practical expedient related to shipping and handling fees which allows the Company to account for shipping and handling activities that occur after control of the related good transfers as fulfillment activities instead of assessing such activities as performance obligations. Therefore, shipping and handling activities are considered part of the Company’s obligation to transfer the products and therefore are recorded as direct selling expenses, as incurred In The Company’s reserve for sales returns and allowances amounted to $13,000 as of July 30, 2022 and December 31, 2021.

CONCENTRATIONS

CONCENTRATIONS	6 Months Ended
	Jun. 30, 2022
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 8: CONCENTRATIONS Concentration of Customers For the three months ended June 30, 2022 and 2021, respectively, the Company had the following concentrations of customers: Percentage of Percentage of revenues for the revenues for the Percentage of accounts Three Months Ended Six Months Ended receivables as of June 30, June 30, June 30, December 31, 2022 2021 2022 2021 2022 2021 Customer 1 18 % 16 % 18 % 17 % 8 % 5 % Customer 2 43 % 37 % 41 % 37 % 25 % 33 % Customer 3 10 % 9 % 7 % 9 % 14 % 6 % Customer 4 1 % 7 % 2 % 8 % 10 % 8 % Customer 5 0 % 0 % 0 % 0 % 13 % 11 % Concentration of Suppliers For the three and six months ended June 30, 2022 and 2021, respectively, the Company had the following concentrations of suppliers: Percentage of Percentage of purchases for the purchases for the Percentage of accounts Three Months Ended Three Months Ended payable as of June 30, June 30, June 30, December 31, 2022 2021 2022 2021 2022 2021 Supplier 1 11 % 37 % 12 % 34 % 14 % 25 % Supplier 2 10 % 14 % 13 % 18 % 10 % 6 % Supplier 3 6 % 9 % 0 % 10 % 6 % 7 % Supplier 4 10 % 21 % 10 % 18 % 6 % 14 % Supplier 5 14 % 0 % 12 % 0 % 5 % 0 % Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through June 30, 2022 and 2021. The Company’s bank balances exceeded FDIC insured amounts at times during the six months ended June 30, 2022 and 2021. The Company’s bank balance exceeded the FDIC insured amounts as of June 30, 2022 and December 31, 2021, by approximately $1.4 million and $7.2 million, respectively. Geographic Concentration For the three and six months ended June 30, 2022 and 2021, respectively, the Company had the following geographic concentrations: Percentage of Percentage of revenues for the revenues for the Percentage of accounts Three Months Ended Six Months Ended receivables as of June 30, June 30, June 30, December 31, 2022 2021 2022 2021 2022 2021 Canada 3 % 4 % 3 % 4 % 7 % 4 % Europe 11 % 14 % 12 % 11 % 4 % 11 % United States of America 85 % 74 % 84 % 78 % 77 % 82 % Other 1 % 8 % 1 % 7 % 12 % 3 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9: SUBSEQUENT EVENTS Management has evaluated subsequent events through the date which the condensed consolidated financial statements were issued noting that there were no items that would impact the accounting for events or transactions in the current period or require additional disclosures, besides those disclosed below On July 27, 2022, the Company consummated the closing of a private placement (the “ July 2022 Private Placement”), pursuant to the terms and conditions of the Securities Purchase Agreement, dated July 25, 2022 (the “July 2022 Purchase Agreement”), by and among the Company and certain purchasers named on the signature pages thereto (the “Purchasers”). At the closing of the July 2022 Private Placement, the Company issued (i) 700,000 shares of common stock (the “Shares”); (ii) pre-funded warrants (the “July 2022 Pre-Funded Warrants”) to purchase an aggregate of 3,300,000 shares of common stock, (iii) Series A Preferred Investment Options to purchase an aggregate of 4,000,000 shares of common stock (the “Series A Preferred Investment Options”); and (iv) Series B Preferred Investment Options to purchase an aggregate of 4,000,000 shares of common stock (the “Series B Preferred Investment Options”, and, collectively with the Shares, the Pre-Funded Warrants, and the Series A Preferred Investment Options, the “Securities”). The purchase price of each Share and associated Series A Preferred Investment Option and Series B Preferred Investment Option was $5.00 and the purchase price of each Pre-Funded Warrant and associated and associated Series A Preferred Investment Option and Series B Preferred Investment Option was $4.9999. The aggregate gross proceeds to the Company from the Private Placement were approximately $20 million, before deducting placement agent fees and other offering expenses. Wainwright as the exclusive placement agent for the July 2022 Private Placement. 2,900,000 of the July 2022 Pre-Funded Warrants were converted into common stock. In addition, subsequent to June 30, 2022, 3,003,788 of the warrants were exercised and converted into common stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts and factored receivables, valuation of long-lived assets, accrued liabilities, notes payable and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash	Cash The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents at June 30, 2022 and December 31, 2021.
Accounts Receivable	Accounts Receivable Accounts receivable represent income earned from the sale of tools and accessories for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay, among other factors. At June 30, 2022 and December 31, 2021, no allowance for doubtful accounts was recorded. The Company also has an agreement with a third party to be able to receive advance payments for certain accounts receivables, for a specified fee. Under this agreement, the respective customer will repay the third party within a predetermined term. Receivables transferred under this agreement generally meet the requirements to be accounted for as sales in accordance with Accounting Standards Codification (“ASC”) 860, “ Transfers and Servicing
Inventory	Inventory Inventory is valued at the lower of cost or net realizable value using the first-in, first-out method. The reported net value of inventory includes finished saleable products that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At June 30,
Property and Equipment	Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which are as follows: furniture 5 years, computers 3 years, production equipment 5 years, auto 5 years, tooling and molds 3 years, application development 3 years and website design in progress 4 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized.
Long-lived Assets	Long-lived Assets In accordance with ASC 360, “ Property, Plant, and Equipment,
Common stock purchase warrants	Common stock purchase warrants The Company accounts for the common stock purchase warrants in accordance with the guidance contained in ASC 815-40, under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the Warrants are exercised, and any change in fair value is recognized in the statements of operations.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The Company adheres to ASC 820, which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 applies to reported balances that are required or permitted to be measured at fair value under existing accounting pronouncements; accordingly, the standard does not require any new fair value measurements of reported balances. ASC 820 emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). ● Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company could access. ● Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs may include quoted prices for similar assets and liabilities in active markets, as well as inputs that are observable for the asset or liability (other than quoted prices), such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. ● Level 3 inputs are unobservable inputs for the asset or liability, which is typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The fair value of the Company’s warrant liability recorded in the Company’s financial statements was determined using a Black-Scholes valuation methodology and the quoted price of the Company’s common stock in an active market, a Level 3 measurement. Volatility was based on the actual market activity of the Company for the period in which the Company was public and its peer group for the remaining period. The expected life was based on the remaining contractual term of the warrants, and the risk-free interest rate was based on the implied yield available on U.S. Treasury Securities with a maturity equivalent to the warrants’ expected life. The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: At At December 31, 2021 Risk-free interest rate 3.01%-3.22% 0.81% - 1.19% Contractual term 4-5 years 4.54 years Expected volatility 88% 88% Level 3 Fair Value Warrant liability The table below provides a reconciliation of the balances for the warrant liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2022 $ 4,801,929 Fair Value of Warrant Liability at issuance 5,631,988 Fair Value of Warrant Liability upon exercise (3,427,332 ) Change in fair value of warrant liability (4,045,732 ) Balance, June 30, 2022 $ 2,960,853 Balance, April 1, 2022 $ 3,831,904 Fair Value of Warrant Liability at issuance 2,985,853 Fair Value of Warrant Liability upon exercise (3,427,332 ) Change in fair value of warrant liability (429,572 Balance, June 30, 2022 $ 2,960,853
Revenue Recognition	Revenue Recognition The Company recognizes revenues when product is delivered to the customer, and the ownership is transferred. The Company’s revenue recognition policy is based on the revenue recognition criteria established under the Financial Accounting Standards Board – Accounting Standards Codification 606 “Revenue From Contracts With Customers
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expense totaled $548,759 and $2,074,740 for the three months ended June 30, 2022 and 2021, respectively. Advertising expense for the six months ended June 30, 2022 and 2021, amounted to $2,291,197 and $4,226,411, respectively.
Patents	Patents Legal fees and similar costs incurred relating to patents are capitalized and are amortized over their estimated useful life once determined. Such costs amounted to $1,083,789 and $615,439 as of June 30, 2022 and December 31, 2021, respectively and are included in other assets on the accompanying consolidated balance sheet.
Research and development	Research and development Expenditures for research activities relating to patents and product development are charged to expense as incurred. Such expenditures amounted to $2,754,351, and $1,429,819 for the three months ended June 30, 2022 and 2021, respectively and $5,268,805, and $2,836,204 for the six months ended June 30, 2022 and 2021, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with the ASC 740 “Income Taxes.” Under such method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. The Company applies the accounting guidance issued to address the accounting for uncertain tax positions. This guidance clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements as well as provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company classifies interest and penalty expense related to uncertain tax positions as a component of income tax expense. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years that the asset is expected to be recovered or the liability settled. A valuation allowance is provided when it is more likely than not that some portion or all a deferred tax asset will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the period in which related temporary differences become deductible. The Company considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in its assessment of a valuation allowance. During 2020, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was passed, which temporarily removed 80% limitations on net operating loss carryforwards for the years 2019 and 2020. The Company adopted FASB ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting of Income Taxes,” as of January 1, 2021. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and clarifies and amends existing guidance to improve consistent application. The adoption of this guidance did not have a material impact on its financial statements.
Stock Based Compensation	Stock Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718-10, “ Share-Based Payment Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting guIdance consistent with accounting for employee share-based compensation. The adoption of this guidance did not have a material impact on the financial statements. The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing formula. This fair value is then amortized on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. The Company’s determination of fair value using an option-pricing model is affected by the stock price as well as assumptions regarding the number of highly subjective variables. The Company estimates volatility based upon the historical stock price of the comparable companies and estimates the expected term for employee stock options using the simplified method for employees and directors and the contractual term. The risk-free rate is determined based upon the prevailing rate of United States Treasury securities with similar maturities. The Company recognizes forfeitures as they occur rather than applying a prospective forfeiture rate in advance.
Lessee	Leases The Company accounts for its leases under ASC 842, Leases. In calculating the right of use asset and lease liability, the Company elects to combine lease and non-lease components as permitted under ASC 842. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term.
Loss Per Share	Loss per Share The Company computes net loss per share in accordance with ASC 260, “ Earnings per Share” Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (10,600,863 ) $ (7,422,426) $ (22,704,819 ) $ (13,476,085 ) Basic and diluted net loss per share: Basic and diluted net loss per common share $ (9.45 ) (13.64 ) $ (22.57 ) (27.08 ) Basic and diluted weighted average common shares outstanding 1,284,110 544,035 1,074,220 497,588 Potentially dilutive securities that are not included in the calculation of diluted net loss per share because their effect is anti-dilutive are as follows as of June 30, (in common equivalent shares): 2022 2021 Warrants 2,211,157 110,110 Options and restricted stock units 1,354 1,354 Total anti-dilutive weighted average shares 2,212,511 111,464
No Segment Reporting	No Segment Reporting The Company operates one reportable segment referred to as the tools segment. A single management team that reports to the Chief Executive Officer comprehensively manages the business. Accordingly, the Company does not have separately reportable segments.
Recent Accounting Pronouncements	Recent Accounting Pronouncements As an emerging growth company, the Company has elected to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”). In February 2016, the FASB issued ASU 2016-02, “ Leases In August 2020, the FASB issued “ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)” (“ ASU 2020-06

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Schedule of Estimated Fair Value of Warrants	The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: At At December 31, 2021 Risk-free interest rate 3.01%-3.22% 0.81% - 1.19% Contractual term 4-5 years 4.54 years Expected volatility 88% 88%
Schedule of Earnings Per Share	The Company computes net loss per share in accordance with ASC 260, “ Earnings per Share” Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (10,600,863 ) $ (7,422,426) $ (22,704,819 ) $ (13,476,085 ) Basic and diluted net loss per share: Basic and diluted net loss per common share $ (9.45 ) (13.64 ) $ (22.57 ) (27.08 ) Basic and diluted weighted average common shares outstanding 1,284,110 544,035 1,074,220 497,588
Schedule of Warrants Liabilities Measured at Fair Value Using Significant Unobservable Inputs	The table below provides a reconciliation of the balances for the warrant liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2022 $ 4,801,929 Fair Value of Warrant Liability at issuance 5,631,988 Fair Value of Warrant Liability upon exercise (3,427,332 ) Change in fair value of warrant liability (4,045,732 ) Balance, June 30, 2022 $ 2,960,853 Balance, April 1, 2022 $ 3,831,904 Fair Value of Warrant Liability at issuance 2,985,853 Fair Value of Warrant Liability upon exercise (3,427,332 ) Change in fair value of warrant liability (429,572 Balance, June 30, 2022 $ 2,960,853
Schedule of Potential Dilutive Securities	Potentially dilutive securities that are not included in the calculation of diluted net loss per share because their effect is anti-dilutive are as follows as of June 30, (in common equivalent shares): 2022 2021 Warrants 2,211,157 110,110 Options and restricted stock units 1,354 1,354 Total anti-dilutive weighted average shares 2,212,511 111,464

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment consist of the following: June 30, December 31, Furniture $ 1,841,936 $ 1,066,219 Computers 1,247,098 1,038,154 Production equipment 155,977 245,713 Tooling and molds 7,538,600 6,390,962 Auto 635,542 635,542 Application development 3,578,919 2,398,919 Website design 1,033,182 814,733 Steelbox 882,000 882,000 Leasehold improvements 4,542,042 2,862,079 Less: accumulated depreciation (4,907,290 ) (2,992,692 ) Property and Equipment, net $ 16,548,006 $ 13,341,629
Schedule of depreciation and captialized costs	Depreciation and capitalized costs with respect thereto consists of the following: Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Depreciation expense $ 1,004,802 $ 348,082 $ 1,938,527 $ 644,098

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
SCHEDULE OF SUPPLIEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES	Supplemental balance sheet information related to leases is as follows as of June 30, 2022: Operating leases Right-of-use assets, net $ 4,899,059 Current liabilities 1,039,199 Non-current liabilities 3,797,491 Total operating lease liabilities $ 4,836,690 Weighted Average Remaining Lease Term 4.41 years Weighted Average Discount Rate 4 %
SCHEDULE OF ANTICIPATED FUTURE LEASE COSTS	Anticipated future lease costs are as follows: For the years ending December 31, Building 2022 (remaining) $ 589,810 2023 960,276 2024 1,311,858 2025 1,140,177 2026 1,082,177 Thereafter 359,916 Total lease payments 5,444,214 Less: imputed interest (607,524 ) Present value of lease liabilities $ 4,836,690

CONCENTRATIONS (Tables)

CONCENTRATIONS (Tables)	6 Months Ended
	Jun. 30, 2022
Risks and Uncertainties [Abstract]
Schedule of concentration risk percentage	Concentration of Customers For the three months ended June 30, 2022 and 2021, respectively, the Company had the following concentrations of customers: Percentage of Percentage of revenues for the revenues for the Percentage of accounts Three Months Ended Six Months Ended receivables as of June 30, June 30, June 30, December 31, 2022 2021 2022 2021 2022 2021 Customer 1 18 % 16 % 18 % 17 % 8 % 5 % Customer 2 43 % 37 % 41 % 37 % 25 % 33 % Customer 3 10 % 9 % 7 % 9 % 14 % 6 % Customer 4 1 % 7 % 2 % 8 % 10 % 8 % Customer 5 0 % 0 % 0 % 0 % 13 % 11 % Concentration of Suppliers For the three and six months ended June 30, 2022 and 2021, respectively, the Company had the following concentrations of suppliers: Percentage of Percentage of purchases for the purchases for the Percentage of accounts Three Months Ended Three Months Ended payable as of June 30, June 30, June 30, December 31, 2022 2021 2022 2021 2022 2021 Supplier 1 11 % 37 % 12 % 34 % 14 % 25 % Supplier 2 10 % 14 % 13 % 18 % 10 % 6 % Supplier 3 6 % 9 % 0 % 10 % 6 % 7 % Supplier 4 10 % 21 % 10 % 18 % 6 % 14 % Supplier 5 14 % 0 % 12 % 0 % 5 % 0 %
Schedule of Geographical Distribution of Revenue Percentage	Geographic Concentration For the three and six months ended June 30, 2022 and 2021, respectively, the Company had the following geographic concentrations: Percentage of Percentage of revenues for the revenues for the Percentage of accounts Three Months Ended Six Months Ended receivables as of June 30, June 30, June 30, December 31, 2022 2021 2022 2021 2022 2021 Canada 3 % 4 % 3 % 4 % 7 % 4 % Europe 11 % 14 % 12 % 11 % 4 % 11 % United States of America 85 % 74 % 84 % 78 % 77 % 82 % Other 1 % 8 % 1 % 7 % 12 % 3 %

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($)			3 Months Ended				6 Months Ended
	Apr. 25, 2022	Apr. 15, 2020	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Reverse stock split, description	the Company effected a 1-for-150 reverse stock split (the “2022 Reverse Split”) of its issued and outstanding common stock.	the Company effected a 1-for-10 reverse stock split (the “Reverse Split”) of its issued and outstanding common stock.
Net income (loss)			$ (12,136,051)	$ (12,103,938)	$ (7,422,426)	$ (6,053,659)	$ (24,239,990)	$ (13,476,085)
Net cash used in operating activities							12,893,604	$ 22,609,721
Accumulated deficit			$ (122,430,569)				$ (122,430,569)		$ (98,287,890)

SCHEDULE OF ESTIMATED FAIR VALU

SCHEDULE OF ESTIMATED FAIR VALUE OF WARRANTS (Details)	Jun. 30, 2022 yr	Dec. 31, 2021 yr
Contractual term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input		4.54
Expected volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	88	88
Minimum [Member] | Risk-free interest rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	3.01	0.81
Minimum [Member] | Contractual term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	4
Maximum [Member] | Risk-free interest rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	3.22	1.19
Maximum [Member] | Contractual term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	5

SCHEDULE OF RECONCILIATION OF B

SCHEDULE OF RECONCILIATION OF BALANCES FOR WARRANT LIABILITY (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Change in fair value of warrant liability	$ (429,572)	$ 0	$ (4,045,732)
Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Balance, January 1, 2022	3,831,904		4,801,929
Fair Value of Warrant Liability at issuance	2,985,853		5,631,988
Fair Value of Warrant Liability upon exercise	(3,427,332)		(3,427,332)
Change in fair value of warrant liability	(429,572)		(4,045,732)
Balance, June 30, 2022	$ 2,960,853		$ 2,960,853

SCHEDULE OF EARNING PER SHARE (

SCHEDULE OF EARNING PER SHARE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Accounting Policies [Abstract]
Net loss attributable to common stockholders	$ (10,600,863)	$ (7,422,426)	$ (22,704,819)	$ (13,476,085)
Earnings Per Share, Basic	$ (9.45)	$ (13.64)	$ (22.57)	$ (27.08)
Earnings Per Share, Diluted	$ (9.45)	$ (13.64)	$ (22.57)	$ (27.08)
Weighted Average Number of Shares Outstanding, Basic	1,284,110	544,035	1,074,220	497,588
Weighted Average Number of Shares Outstanding, Diluted	1,284,110	544,035	1,074,220	497,588

SCHEDULE OF POTENTIAL DILUTIVE

SCHEDULE OF POTENTIAL DILUTIVE SECURITIES (Details) - shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	2,212,511	111,464
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	2,211,157	110,110
Options and Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	1,354	1,354

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)		3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 11, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) SEGMENT	Jun. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020	Dec. 31, 2019	Feb. 29, 2016 USD ($)
Property, Plant and Equipment [Line Items]
Cash equivalents		$ 0		$ 0		$ 0
Allowance for doubtful accounts		0		0		0
Inventory reserves for obsolete		0		0		0
Impairment loss		0	$ 0	0	$ 0
Advertising expenses		548,759	2,074,740	2,291,197	4,226,411
Legal fees	$ 50,000
Research and Development Expense		2,754,351	1,429,819	$ 5,268,805	2,836,204
Number of reportable segment | SEGMENT				1
Percentage of limitations on net operating loss carryforwards was removed according to CARES ACT							80%	80%
Right-of-use asset		4,899,059		$ 4,899,059		0			$ 1,034,588
Lease liability		4,836,690		$ 4,836,690		4,836,690			$ 1,044,828
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment				5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment				3 years
Product Equipment Member [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment				5 years
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment				5 years
Tools, Dies and Molds [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment				3 years
Software Development [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment				3 years
Web Design [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment				4 years
Patents [Member]
Property, Plant and Equipment [Line Items]
Legal fees				$ 1,083,789		$ 615,439
Research and Development Expense		$ 2,754,351	$ 1,429,819	$ 5,268,805	$ 2,836,204

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (4,907,290)	$ (2,992,692)
Property and Equipment, net	16,548,006	13,341,629
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	1,841,936	1,066,219
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	1,247,098	1,038,154
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	155,977	245,713
Auto
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	635,542	635,542
Tooling And Molds [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	7,538,600	6,390,962
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	3,578,919	2,398,919
Website Design [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	1,033,182	814,733
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	4,542,042	2,862,079
Steel Box [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 882,000	$ 882,000

SCHEDULE OF DEPRECIATION AND CA

SCHEDULE OF DEPRECIATION AND CAPITALIZED COSTS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,004,802	$ 348,082	$ 1,938,527	$ 644,098

SCHEDULE OF SUPPLIEMENTAL BALAN

SCHEDULE OF SUPPLIEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Feb. 29, 2016
Supplemental Balance Sheet Information Related To Leases [Line Items]
Right-of-use assets, net	$ 4,899,059	$ 0	$ 1,034,588
Current liabilities	1,039,199	0
Non-current liabilities	3,797,491	0
Present value of lease liabilities	$ 4,836,690	$ 4,836,690	$ 1,044,828
Weighted Average Remaining Lease Term	4 years 4 months 28 days
Weighted Average Discount Rate	4%

SCHEDULE OF ANTICIPATED FUTURE

SCHEDULE OF ANTICIPATED FUTURE LEASE COSTS (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Feb. 29, 2016
Commitments and Contingencies Disclosure [Abstract]
2022 (remaining)		$ 589,810
2023		960,276
2024		1,311,858
2025		1,140,177
2026		1,082,177
Thereafter		359,916
Total lease payments		5,444,214
Less: imputed interest		(607,524)
Present value of lease liabilities	$ 4,836,690	$ 4,836,690	$ 1,044,828

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
	Jan. 03, 2017	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Apr. 30, 2020
Loss Contingencies [Line Items]
Operating lease term	5 years
Security deposit	$ 29,297
Direct costs estimated percentage	22.54%
Direct cost lease per month	$ 6,201
Lease description				The lease commenced on December 1, 2019 with no rent due until April 1, 2020. From April 1, 2020 through March 31, 2025, base rent will be due on the first of each month in the amount of $25,200 escalating annually on December 1 of each year to $29,480 beginning December 1, 2023. The Company paid an initial amount of $68,128 comprising the rent for April 2020
Operating lease rental expense		$ 244,252	$ 83,334	$ 457,906	$ 222,384
Lease expired during the period	2022-02
CANADA
Loss Contingencies [Line Items]
Lease commence date for additional office space				Mar. 01, 2022
Paycheck Protection Program [Member]
Loss Contingencies [Line Items]
Initial rent paid						$ 68,128
April 1, 2020 through March 31, 2025 [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Operating lease rental expense				$ 29,480
April 1, 2020 through March 31, 2025 [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Operating lease rental expense				25,200
February 28, 2027 [Member] | CANADA
Loss Contingencies [Line Items]
Operating lease rental expense				16,250
May 31, 2027 [Member] | CANADA
Loss Contingencies [Line Items]
Operating lease rental expense				$ 48,379

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)			6 Months Ended
	Sep. 14, 2018	Apr. 12, 2018	Jun. 30, 2022
Loss Contingencies [Line Items]
Loss contingency, damages sought, value		$ 235,542
Loss contingency, damages awarded, value			$ 160,000
Loss contingency notice entry date served by plaintiffs		Apr. 17, 2018
Loss contingency notice entry date received by defendants		Apr. 19, 2018
Loss Contingency, Damages Paid, Value	$ 252,949
ToughBuilt Industries, Inc [Member]
Loss Contingencies [Line Items]
Loss contingency, damages sought, value		$ 7,080
Loss contingency percentage of ownership interest to be awarded		7%
Loss Contingency Damages Settled Through Issuance Of Shares	2,509

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

Jun. 22, 2022

Jun. 08, 2022

Feb. 15, 2022

Jul. 11, 2021

Mar. 26, 2021

Feb. 02, 2021

Jan. 19, 2021

Jun. 02, 2020

Apr. 04, 2020

Jan. 28, 2020

Jan. 24, 2019

Jul. 02, 2018

Jan. 03, 2017

Jan. 31, 2021

Mar. 31, 2022

Mar. 31, 2021

Jun. 30, 2022

Jul. 31, 2021

Jun. 30, 2021

Dec. 31, 2021

Nov. 20, 2020

Class of Stock [Line Items]

Common stock, shares authorized

200,000,000

200,000,000

Preferred stock, shares authorized

4,268

4,268

Common stock par value

$ 0.0001

$ 0.0001

Preferred stock par value

$ 1,000

$ 0.0001

$ 0.0001

Number of shares issued

306,866

Stock issued during the period, value

$ 39,074,390

Proceeds from issuance of stock

$ 4,205,000

$ 36,259,050

Proceeds from issuance of common stock

$ 8,869,617

$ 39,911,415

Number of warrants issued

133

133

Exercise price of warrants

$ 37.65

$ 121.5

$ 1.9

Warrants to purchase common stock

153,433

Proceeds from warrants exercise

$ 2,931,067

5,408,540

Warrant offering price

$ 130.35

Cash fee equal to gross proceeds

7%

7%

Management fee equal to gross proceeds

0.50%

0.50%

Placement agent expenses

$ 25,000

Legal fee

50,000

Clearing fee

$ 15,950

Description for market capitalization

common stock (which represents 6.0% of the shares sold to investors in the offering) at an exercise price equal to 125% of the offering price in the offering, or $162.94 (the “Placement Agent Warrants”). The Placement Agent Warrants are immediately exercisable until the fifth anniversary of the commencement of sales of the offering

Offering price

$ 162.94

Aggregate preferred stock issued

$ 5,000,000

Total issuance costs

795,000

Initial fair value of warrants

$ 2,646,135

5,631,988

0

Payment for the repurchase of warrants

$ 2,500,000

2,500,000

$ 0

Warrant issuance cost

$ 275,130

Warrant [Member]

Class of Stock [Line Items]

Proceeds from warrants exercise

$ 40,000,000

2021 Offering Warrants [Member] | Warrant [Member]

Class of Stock [Line Items]

Financial liabilities at fair value

$ 16,153

June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Common stock par value

$ 0.0001

Placement Agent Warrants Two Thousand And Twenty Two [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Number of warrants outstanding

189,474

Class of warrants and rights outstanding

189,474

Warrants and rights outstanding

$ 2,885,839

June Two Thousand And Twenty Two Warrants June Two Thousand And Twenty Two Prefunded Warrants And Placement Agent Warrants [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Financial liabilities at fair value

$ 2,800,588

Issuance costs relating to liability portion of warrants expensed

$ 454,867

June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Number of warrants outstanding

1,608,684

Number of days notice to be given to the company to increase the beneficial ownership upto a certain threshold limit

61 days

Class of warrants and rights outstanding

1,608,684

Warrants and rights outstanding

$ 2,985,853

Minimum [Member] | June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member] | Before Exercise Of Warrants [Member]

Class of Stock [Line Items]

Ownership percentage

4.99%

Minimum [Member] | June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member] | After Exercise Of Warrants [Member]

Class of Stock [Line Items]

Ownership percentage

9.99%

9.99%

2016 Equity Incentive Plan [Member]

Class of Stock [Line Items]

Unrecognized compensation expense

$ 0

2018 Equity Incentive Plan [Member]

Class of Stock [Line Items]

Unrecognized compensation expense

$ 0

2018 Equity Incentive Plan [Member] | January 1, 2021 [Member]

Class of Stock [Line Items]

Restricted stock units vesting term percentage

33%

2018 Equity Incentive Plan [Member] | January 1, 2022 [Member]

Class of Stock [Line Items]

Restricted stock units vesting term percentage

34%

2018 Equity Incentive Plan [Member] | January 1, 2023 [Member]

Class of Stock [Line Items]

Restricted stock units vesting term percentage

33%

At The Market Offering Agreement [Member]

Class of Stock [Line Items]

Number of shares issued

99,748

125,708

Proceeds from issuance of stock

$ 8,721,746

Proceeds from issuance of common stock

$ 16,200,000

Second At The Market Offering Agreement [Member]

Class of Stock [Line Items]

Proceeds from issuance of stock

$ 100,000,000

Offering price

$ 100,000,000

Proceeds from issuance of common stock net of underwriting discounts and expenses

$ 24,602,110

Exchange Agreement [Member]

Class of Stock [Line Items]

Exercise price of warrants

$ 0.05

$ 150

Warrants expiration date

Aug. 20, 2024

Warrants to purchase common stock

3,833

Engagement Letter [Member]

Class of Stock [Line Items]

Warrants to purchase common stock

18,412

TBLT Exchange Agreement [Member]

Class of Stock [Line Items]

Class of warrants or rights repurchased during the period units

76,667

Board of Directors [Member]

Class of Stock [Line Items]

Exercise price of options

$ 15,000

Board of Directors [Member] | 2016 Equity Incentive Plan [Member]

Class of Stock [Line Items]

Maximum number of shares eligible to receive by employees

83

Number of options to purchase common stock

83

Options vesting term

4 days

Percentage of vesting of options

25%

Board of Directors [Member] | 2016 Equity Incentive Plan [Member] | Maximum [Member]

Class of Stock [Line Items]

Number of shares issued

83

Board of Directors [Member] | 2018 Equity Incentive Plan [Member] | Maximum [Member]

Class of Stock [Line Items]

Number of shares issued

625

Placement Agent Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

10,000

165

9

Exercise price of warrants

$ 7.5

$ 1,500

$ 18,000

Placement Agent Warrants [Member] | Warrant [Member]

Class of Stock [Line Items]

Financial liabilities at fair value

$ 4,801,929

$ 4,801,929

Placement Agent Warrants One [Member]

Class of Stock [Line Items]

Number of warrants issued

32

Exercise price of warrants

$ 18,000

Placement Agent Warrants Two [Member]

Class of Stock [Line Items]

Number of warrants issued

133

Exercise price of warrants

$ 1,500

Class B Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

177

177

Exercise price of warrants

$ 18,000

Number of warrants outstanding

177

177

Class of warrants and rights outstanding

177

177

Series A Warrants and Series B Warrants [Member] | Investors [Member] | Exchange Agreement [Member]

Class of Stock [Line Items]

Warrants to purchase common stock

283

Proceeds from warrants exercise

$ 2,172,680

Stock issuance cost

$ 159,958

Series A Warrants and Series B Warrants One [Member] | Investors [Member] | Exchange Agreement [Member]

Class of Stock [Line Items]

Warrants to purchase common stock

339

Number of shares issued for exercise of warrants

339

Series A Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

3,460

3,460

Exercise price of warrants

$ 5,505

Number of warrants outstanding

3,460

3,460

Warrants exercisable shares, description

Each warrant expires on the fifth anniversary of the original issuance date.

Class of warrants and rights outstanding

3,460

3,460

2020 Offering Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

102,450

102,450

Number of warrants outstanding

102,450

102,450

Warrants exercisable shares, description

the Company sold 138,000 warrants (each exercisable into 1 share of common stock for a total of 138,000 shares of common stock.)

the Company sold 329,667 warrants (each exercisable into 1/20th of a share of common stock for a total of 16,483 shares of common stock). In the June 2, 2020 public offering, the Company sold 138,000 warrants (each exercisable into 1 share of common stock for a total of 138,000 shares of common stock.)

Number of warrants sold

138,000

329,667

Number of warrants converted to common stock

0

Class of warrants and rights outstanding

102,450

102,450

Restricted Stock Units [Member] | 2018 Equity Incentive Plan [Member]

Class of Stock [Line Items]

Number of options to purchase common stock

144,110

Number of restricted stock units granted

350

2021 Offering Warrants [Member]

Class of Stock [Line Items]

Exercise price of warrants

$ 162.94

Number of warrants outstanding

153,433

Warrants to purchase common stock

1

Number of warrants sold

153,433

Number of warrants converted to common stock

18,412

Percentage of exercise price over offering price

125%

Class of warrants and rights outstanding

153,433

2021 Offering Warrants [Member] | Warrant [Member]

Class of Stock [Line Items]

Financial liabilities at fair value

$ 16,153

2021 Placement Agent Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

153,433

18,412

Number of warrants outstanding

18,412

Class of warrants and rights outstanding

18,412

Unregistered Warrants [Member]

Class of Stock [Line Items]

Exercise price of warrants

$ 37.65

Warrants to purchase common stock

125,000

2022 Offering Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

125,000

Number of warrants outstanding

125,000

Warrants to purchase common stock

1

1

Number of warrants sold

125,000

3,157,895

Class of warrants and rights outstanding

125,000

Class of Warrant or Right, Date from which Warrants or Rights Exercisable

Jul. 15, 2022

2022 Offering Warrants [Member] | Warrant [Member]

Class of Stock [Line Items]

Financial liabilities at fair value

$ 2,646,135

2022 Placement Agent Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

10,000

10,000

Exercise price of warrants

$ 7.5

$ 2.375

Number of warrants outstanding

10,000

Class of warrants and rights outstanding

10,000

Class of Warrant or Right, Date from which Warrants or Rights Exercisable

Jul. 15, 2022

2022 Placement Agent Warrants [Member] | Warrant [Member]

Class of Stock [Line Items]

Financial liabilities at fair value

$ 58,860

2022 Placement Agent Warrants [Member] | Placement Agent Warrants Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Number of warrants issued

189,474

October 2016 Private Placement [Member] | Placement Agent Warrants [Member]

Class of Stock [Line Items]

Warrants expiration date

Oct. 17, 2021

August 2018 Financing [Member] | Placement Agent Warrants [Member]

Class of Stock [Line Items]

Warrants expiration date

Sep. 04, 2023

IPO [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Common stock par value

$ 0.0001

Number of shares issued

772,157

IPO [Member] | June Two Thousand And Twenty Two Warrants [Member] | Tranche One [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Number of warrants issued

772,157

IPO [Member] | June Two Thousand And Twenty Two Warrants [Member] | Tranche Two [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Exercise price of warrants

$ 1.9

Class of warrants or rights number of securities covered by warrants or right

772,157

IPO [Member] | June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Number of warrants issued

2,385,738

Exercise price of warrants

$ 1.8999

Class of warrants or rights number of securities covered by warrants or right

2,385,738

IPO [Member] | Placement Agent Warrants Two Thousand And Twenty Two [Member] | June Two Thousand And Twenty Two [Member] | HC Wain Right And Co LLC [Member]

Class of Stock [Line Items]

Exercise price of warrants

$ 2.375

Cash fee equal to gross proceeds

7%

Management fee equal to gross proceeds

0.50%

Class of warrants or rights term

5 years

Class of warrants or rights number of securities covered by warrants or right

189,474

IPO [Member] | June Two Thousand And Twenty Two Warrants June Two Thousand And Twenty Two Prefunded Warrants And Placement Agent Warrants [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Class of warrants or rights excercised during the period units

1,549,211

IPO [Member] | June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Exercise price of warrants

$ 1.9

Class of warrants or rights term

5 years

Class of warrants or rights number of securities covered by warrants or right

3,157,895

IPO [Member] | Common Stock And Warrants [Member] | June Two Thousand And Twenty Two [Member]

Class of Stock [Line Items]

Stock issuance cost

$ 881,000

Sale of stock net consideration received on the transaction

$ 5,100,000

Series D Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

5,775

5,775

Preferred stock par value

$ 1,000

$ 1,000

Preferred stock, shares outstanding

5,775

5,775

Preferred stock, shares issued

5,775

5,775

Series E Non Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

15

15

Preferred stock par value

$ 0.0001

Stock issued during the period, value

$ 1,000,000

Series E Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

15

15

Preferred stock par value

$ 0.0001

$ 0.0001

Preferred stock, shares outstanding

9

9

Preferred stock, shares issued

9

9

Series E Preferred Stock [Member] | Institutional Investor [Member]

Class of Stock [Line Items]

Number of shares issued

9

Series F Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

2,500

0

Preferred stock par value

$ 0.0001

$ 0.0001

$ 0.0001

Stock issued during period stock split

2,500

Issuance of common stock upon conversion of preferred stock

83,334

Conversion price

$ 30

Preferred stock, shares outstanding

2,500

0

Preferred stock, shares issued

2,500

0

Series F Preferred Stock [Member] | 2022 Offering Warrants [Member]

Class of Stock [Line Items]

Offer of sale for shares

2,500

Series G Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

2,500

0

Preferred stock par value

$ 0.0001

$ 0.0001

$ 0.0001

Stock issued during period stock split

2,500

Issuance of common stock upon conversion of preferred stock

83,334

Conversion price

$ 30

Preferred stock, shares outstanding

2,500

0

Preferred stock, shares issued

2,500

0

Series G Preferred Stock [Member] | 2022 Offering Warrants [Member]

Class of Stock [Line Items]

Offer of sale for shares

2,500

REVENUE RECOGNITION AND RESER_2

REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Ceded Credit Risk [Line Items]
Capitalized contracts costs incurred			$ 853,412
Revenue recognition reserve for sales returns and allowances	$ 13,000	$ 13,000
Revenue Benchmark [Member] | Minimum [Member] | Customer Concentration Risk [Member]
Ceded Credit Risk [Line Items]
Concentration risk, percentage	2%
Revenue Benchmark [Member] | Maximum [Member] | Customer Concentration Risk [Member]
Ceded Credit Risk [Line Items]
Concentration risk, percentage	5%

CONCENTRATIONS - Schedule of co

CONCENTRATIONS - Schedule of concentration risk percentage (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer One [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	18%	16%	18%	17%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Two [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	43%	37%	41%	37%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Three [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	10%	9%	7%	9%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Four [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	1%	7%	2%	8%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Five [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	0%	0%	0%	0%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer One [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	8%				5%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer Two [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	25%				33%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer Three [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	14%				6%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer Four [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	10%				8%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer Five [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	13%				11%
Purchase [Member] | Supplier Concentration Risk [Member] | Supplier 1 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	11%	37%	12%	34%
Purchase [Member] | Supplier Concentration Risk [Member] | Supplier 2 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	10%	14%	13%	18%
Purchase [Member] | Supplier Concentration Risk [Member] | Supplier 3 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	6%	9%	0%	10%
Purchase [Member] | Supplier Concentration Risk [Member] | Supplier 4 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	10%	21%	10%	18%
Purchase [Member] | Supplier Concentration Risk [Member] | Supplier 5 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	14%	0%	12%	0%
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Supplier 1 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	14%				25%
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Supplier 2 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	10%				6%
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Supplier 3 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	6%				7%
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Supplier 4 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	6%				14%
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Supplier 5 [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	5%				0%

CONCENTRATIONS - Schedule of Ge

CONCENTRATIONS - Schedule of Geographical Distribution of Revenue Percentage (Details) - Geographic Concentration Risk [Member]	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Canada [Member] | Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	3%	4%	3%	4%
Canada [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	7%				4%
Europe [Member] | Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	11%	14%	12%	11%
Europe [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	4%				11%
USA [Member] | Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	85%	74%	84%	78%
USA [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	77%				82%
Other [Member] | Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	1%	8%	1%	7%
Other [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	12%				3%

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Concentration Risk [Line Items]
Cash exceeds FDIC insured amounts	$ 1.4	$ 7.2

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($) $ / shares in Units, $ in Millions		6 Months Ended
	Jul. 27, 2022	Jun. 30, 2022	Jul. 11, 2021
Subsequent Event [Line Items]
Warrants to purchase common stock			153,433
Stock issued during period shares stock options exercised		3,003,788
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from Issuance of Private Placement	$ 20
Subsequent Event [Member] | July 2022 Private Placement [Member]
Subsequent Event [Line Items]
Warrants to purchase common stock	700,000
Subsequent Event [Member] | July 2022 Pre-Funded Warrants [Member]
Subsequent Event [Line Items]
Warrants to purchase common stock	2,900,000
Class of warrant or right number warrants issued	3,300,000
Subsequent Event [Member] | Series A Preferred Investment Options [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Conversion of Units	4,000,000
Subsequent Event [Member] | Series B Preferred Investment Options [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Conversion of Units	4,000,000
Sale of Stock, Price Per Share	$ 5
Subsequent Event [Member] | PreFunded Warrant and associated and associated Series A Preferred Investment Option and Series B Preferred Investment Option [Member]
Subsequent Event [Line Items]
Sale of Stock, Price Per Share	$ 4.9999